出版時間:2007-9 出版社:東北財(cái)經(jīng)大學(xué)出版社 作者:詹姆斯·霍爾
Tag標(biāo)簽:無
內(nèi)容概要
本書是“高等院校雙語教學(xué)適用教材會計(jì)”之第5版,全書分5部分共17章,它在前一版的基礎(chǔ)上進(jìn)行了全面的更新,使讀者能夠獲得目前最新的關(guān)于業(yè)務(wù)流程系統(tǒng)開發(fā)方法、IT治理及戰(zhàn)略、安全、內(nèi)部控制以及《薩班斯-奧克斯利法案》等相關(guān)方面的內(nèi)容。該書可供各大院校作為教材使用,也可供從事相關(guān)專業(yè)的從業(yè)人員作為參考書使用。 與以前的版本相比,第五版的《會計(jì)信息系統(tǒng)》在內(nèi)容上進(jìn)行了全面的更新,使讀者能夠獲得目前最新的關(guān)于業(yè)務(wù)流程、系統(tǒng)開發(fā)方法、IT治理及戰(zhàn)略、安全、內(nèi)部控制以及《薩班斯-奧克斯利法案》等相關(guān)方面的內(nèi)容。除此之外,本書的特點(diǎn)還表現(xiàn)在以下幾個方面:(1)運(yùn)用概念性框架;(2)明晰會計(jì)信息系統(tǒng)的演變過程;(3)強(qiáng)調(diào)內(nèi)部控制;(4)引入系統(tǒng)設(shè)計(jì)和文件工具的內(nèi)容?! ”緯诮Y(jié)構(gòu)上分為五個部分,共17章。在每一章后都配有大量的習(xí)題,有的章節(jié)還設(shè)有附錄,這部分教學(xué)輔助內(nèi)容,讀者可以從書后所附的光盤中獲取。
書籍目錄
出版者的話導(dǎo)讀Brief Table of ContentsPART 1 OVERVIEW OF ACCOUNTING INFORMATION SYSTEMS CHAPTER 1 THE INFORMATION SYSTEM: AN ACCOUNTANT'S PERSPECTIVE The Information Environment What Is a System? An Information Systems Framework AIS Subsystems A General Model for AIS Acquisition of Information Systems Organizational Structure Business Segments Functional Segmentation The Accounting Function The Information Technology Function The Evolution of Information System Models The Manual Process Model The Flat-File Model The Database Model The REA Model ERP Systems The Role of the Accountant Accountants as Users Accountants as System Designers Accountants as System Auditors Summary CHAPTER 2 INTRODUCTION TO TRANSACTION PROCESSING An Overview of Transaction Processing Transaction Cycles The Expenditure Cycle The Conversion Cycle The Revenue Cycle Accounting Records Manual Systems The Audit Trail Computer-Based Systems Documentation Techniques Data Flow Diagrams and Entity Relationship Diagrams Flowcharts Record Layout Diagrams Computer-Based Accounting Systems Differences between Batch and Real-Time Systems Alternative Data Processing Approaches Batch Processing Using Real-Time Data Collection Real-Time Processing Summary Appendix 見光盤 CHAPTER 3 ETHICS, FRAUD, AND INTERNAL CONTROL Ethical Issues in Business Business Ethics Computer Ethics Sarbanes-Oxley Act and Ethical Issues Fraud and Accountants Definitions of Fraud Factors that Contribute to Fraud Financial Losses from Fraud The Perpetrators of Frauds Fraud Schemes Internal Control Concepts and Techniques SAS 78/COSO Internal Control Framework Summary…… PART 2 TRANSACTION CYCLES AND BUSINESS PROCESSESCHAPTER 4 THE REVENUE CYCLE The Conceptual System CHAPTER 5 THE EXPENDITURE CYCLE PART !: PURCHASES AND CASH DISBURSEMENTS PROCEDURES CHAPTER 6 THE EXPENDITURE CYCLE PART I1: PAYROLL PROCESSING AND FIXED ASSET PROCEDURES CHAPTER 7 THE CONVERSION CYCLE CHAPTER 8 FINANCIAL REPORTING AND MANAGEMENT REPORTING SYSTEMSPART 3 ADVANCED TECHNOLOGIES IN ACCOUNTING INFORMATION CHAPTER 9 DATABASE MANAGEMENT SYSTEMS CHAPTER 10 THE REA APPROACH TO BUSINESS PROCESS MODELING CHAPTER 11 ENTERPRISE RESOURCE PLANNING SYSTEMS CHAPTER 12 ELECTRONIC COMMERCE SYSTEMSPART 4 SYSTEMS DEVELOPMENT ACTIVITIES CHAPTER 13 MANAGING THE SYSTEMS DEVELOPMENT LIFE CYCLE CHAPTER 14 CONSTRUCT, DELIVER, AND MAINTAIN SYSTEMS PROJECTPART 5 COMPUTER CONTROLS AND AUDITING CHAPTER 15 IT CONTROLS PART Ⅰ: SARBANES-OXLEY AND IT GOVERNANCE CHAPTER 16 IT CONTROLS PART Ⅱ: SECURITY AND ACCESS CHAPTER 17 IT CONTROLS PART Ⅲ: SYSTEMS DEVELOPMENT, PROGRAM CHANGES, AND APPLICATION CONTROLS
圖書封面
圖書標(biāo)簽Tags
無
評論、評分、閱讀與下載